The result is only an accounting entry.

These credits are "mere accounting entries," he said, and by carrying them forward in this way companies can "avoid making contributions, often for years."

Continental Airlines Holdings made a special accounting entry but did not actually pay the $300 million to the pension fund because the company is bankrupt.

The following are typical accounting entries that help explain how Fed Funds function.

Then the new position was moved by various accounting entries to this new account.

The accounting entries are recorded in the "Books of Accounts".

Good will is an accounting entry that occurs when a company buys another for more than the acquired bank's assets are worth.

The investigation is examining "the timing and support documentation for certain accounting entries or adjustments," the company said.

Consequently, business owners consider this accounting entry as very important; after all, it affects both their income, and their ability to invest.

The purchase is an intracompany accounting entry, not a cash outlay.